Overview
In this month’s episode, we are joined by Katie DeKeizer, a sustainability reporting expert from PwC's Global Corporate Reporting Services team. We discuss the exposure drafts issued by the International Sustainability Standards Board (ISSB), which propose amendments to:
- IFRS S2 Climate-related disclosures, focused on the measurement and disclosure of greenhouse gas (GHG) emissions, incorporating modifications in the disclosure of financed emissions, use of jurisdictional reliefs, and use of Global Industry Classification Standard (GICS) codes, and
- the SASB standards and consequential amendments to the ‘Industry-based guidance on Implementing IFRS S2.
The ISSB also issued educational material to support the implementation of IFRS S2.
